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Fernando Cuñado

Fernando Cuñado
Paseo de la Castellana 259 C
+34 91 451 31 61


Who's Who Legal Arbitration: Expert Witnesses

Fernando Cuñado is member of KPMG Europe LLP forensic services practice. He is a partner based in the Madrid office, where he leads KPMG’s dispute advisory services in Spain and serves as dispute advisory services network leader in Europe, the Middle East and Africa (EMA).

Mr Cuñado acts as an expert witness in judicial, arbitration and private disputes in cases involving economic, financial and accounting issues; specifically, those on economic damages, lost profits, loss of business value, business interruption, price adjustment mechanisms and warranty claims on transactions.

He has acted as an independent expert in various high-profile civil litigation and arbitration proceedings in Spain (Corte de Arbitraje de Madrid, Corte Civil y Mercantil de Arbitraje, Corte Española de Arbitraje, Tribunal Arbitral de Barcelona) and across Europe (ICC, LCIA and VIAC), playing a leading role in the preparation and evidence giving of expert witness reports. Fernando also enjoys significant experience in investment arbitration (ICSID, UNCITRAL). On 1 June 2015 he was appointed as a member of the ICC standing committee of the International Centre of ADR. Mr Cuñado has given expert evidence and testified before national courts, tribunals and arbitration institutions – both national and international – on more than 100 occasions. He has also assisted as neutral/third-party expert in contractual disputes on accounting issues, shareholders’ disputes and transactions, appointed either by the parties or the arbitration institution.

Beyond his role as an expert witness and independent expert, Mr Cuñado regularly gets involved in dispute avoidance processes, including the assistance from an economic and financial perspective on contract drafting processes (agreement vetting) and a wide variety of early case assessment scenarios, providing objective and independent financial insights within alternative dispute resolutions processes, including mediation.

Mr Cuñado’s engagement experience covers a variety of industries, including, infrastructures, energy and natural resources, consumer, automotive, pharmaceutical and private equity sectors. He regularly collaborates with select publications and participates in debates and roundtable discussions in prestigious bodies and institutions on subjects related to accounting and economic issues and, particularly, on those related to the role of an expert witness in the resolution of a wide range of disputes.

Fernando has been selected as one of the expert witnesses to be recognised in Who’s Who Legal: Arbitration since the list’s inception in 2011 by Global Arbitration Review.

Mr Cuñado received his BA in business administration in accounting and his LLM from Deusto University, an MA in audit and accounting from the University Rey Juan Carlos and is an expert in accounting from the Spanish Institute of Chartered Accountants. Mr Cuñado has also been based in the UK forensic practice and has worked in different jurisdictions within Europe, America, the Middle East and Africa.

WWL says: Fernando Cuñado is a seasoned expert witness with vast experience advising on financial losses and price adjustment mechanisms. ​

This biography is an extract from Who's Who Legal: Arbitration which can be purchased from our Shop.

Who's Who Legal Investigations: Forensic Accountants

Based in KPMG’s Madrid office, Fernando Cuñado is the partner in charge and head of the forensic practice in Spain with more than 100 specialised professionals. He also serves as dispute advisory services EMA (Europe, Middle East and Africa) network leader.

Fernando has over 16 years’ experience in the audit, financial and accounting advisory areas, with a particular focus on forensic investigations and dispute advisory services. He has worked exclusively in the forensic sphere since 2003; he was promoted to the role of KPMG advisory partner in 2010, and became head of forensic in 2014.

Mr Cuñado leads the forensic team in Spain, which is based in Madrid and Barcelona and includes a range of multidisciplinary professionals with extensive training and experience in the fields of finance, accounting, corporate intelligence and IT-driven processes, such as acquisition and analysis of digital evidence. The KPMG investigations team in Spain has an extensive and well-established track record in the field of fraud investigations with a local and global reach.

In particular, Mr Cuñado has successfully coordinated a number of cross-border forensic investigations of the utmost relevance, including multi-jurisdictional cash and asset tracing. In addition, Mr Cuñado has a wealth of experience in giving evidence and has testified before national and international courts and tribunals in more than 100 occasions assisting as expert appointed directly by the parties, the court or the local regulator in the context of relevant investigations.

Mr Cuñado has recently enhanced the use of the latest techniques and methods in order to embed technology in KPMG investigations solutions including investing in the latest e-discovery, collaboration and data storage platforms and promoting the use of powerful data analytics tools.

Moreover, Mr Cuñado regularly collaborates with select publications and participates in debates and roundtable discussions in prestigious bodies and institutions and, particularly, in the KPMG University Chair for Forensic and Financial Investigation in collaboration with King Juan Carlos University.

Within his role, Mr Cuñado provides assistance in a variety of other forensic services, including anti-bribery and corruption regulatory reviews, forensic due diligence, fraud risk management/fraud risk assessment, anti money laundering reviews and contract compliance services.

Mr Cuñado received his BA in business administration and his LLM from Deusto University, and his MA in audit from King Juan Carlos University, and is an accounting expert and a certified fraud examiner (CFE – ACFE). Mr Cuñado has carried out forensic projects in various countries in Europe, South America, Middle East and Africa, and his experience covers a variety of sectors such as construction and infrastructures, banking, energy, automotive and private equity.

WWL says: Fernando Cuñado is commended for his significant expertise in leading cross-border forensic investigations.

This biography is an extract from Who's Who Legal: Investigations which can be purchased from our Shop.

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Nominees have been selected based upon comprehensive, independent survey work with both general counsel and private practice lawyers worldwide. Only specialists who have met independent international research criteria are listed.

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87 Lancaster Road, London
W11 1QQ, UK